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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Determination of questions on previous view of the law: HMRC law

In relation to HMRC law, we consider the phrase “a view of the law then generally received or adopted in practice” to mean a view which was adopted by HMRC as a general rule governing the practice in like cases. Any case in which the taxpayers challenge this interpretation should be referred to Litigation Team), via your manager.

Where the point of law involved is one of general law and not HMRC law, “a view of the law then generally received or adopted in practice” is thought to be a view laid down by judicial decision or generally supported in text books. Any claim for repayment on the grounds of a mistake of general law should be referred to Litigation Team via your manager.